NORMANDIE METAL FABRICATORS, INC. v. COMMISSIONER

Docket No. 2526-98.

79 T.C.M. 1738 (2000)

T.C. Memo. 2000-102

Normandie Metal Fabricators, Inc. v. Commissioner.

United States Tax Court.

Filed March 27, 2000.


Attorney(s) appearing for the Case

Louis F. Brush, for the petitioner. Halvor N. Adams III, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge:

Respondent determined deficiencies in petitioner's Federal income tax and a penalty under section 6662 as follows:

                                       Penalty
Year                     Deficiency   Sec. 6662

1993 .................    $130,822     $26,164
1994 .................     135,336      27,067
1995 .................     120,550      24,110

                    
                    
                    

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